1961 (10) TMI 66

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..... nd that "cinder" is "coal" and coal is exempt from sales tax by reason of notification No. ST 911/X dated 31st March, 1956, issued under section 4 of the U. P. Sales Tax Act, and that, therefore, the assessment made against him is liable to be quashed. I am of the view that properly speaking "cinder" is not "coal". Reliance has been placed on the dictionary meanings of "coal" and "cinder" and .....

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..... er coal has been burnt. If coal is completely burnt, and all combustible property of coal has escaped into the atmosphere, what is left is ashes which are no longer capable of burning. Where all the combustible property of coal has not completely escaped into atmosphere, the residue which is left and which may still be capable of combustion and which may serve many of the purposes which are served .....

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